Opinion
34660-21S
04-18-2022
GALA J. FREEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On January 18, 2022, petitioner filed a Motion to Proceed Remotely. However, on February 9, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2017, on the ground that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable year 2017, nor had respondent made any other determination with respect to petitioner's tax year 2017 that would confer jurisdiction on the Court, as of the date the petition herein was filed. In the motion, respondent further indicated that petitioner had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that, on or before May 2, 2022, respondent shall file a response to petitioner's above-referenced motion. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2017 is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2017. References to that year in the petition are deemed stricken. Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2020 remains pending before the Court.